Macgregor's Trustees v. Macgregor and Others [1909] ScotLR 296 (09 January 1909)

Macgregor's Trustees v. Macgregor and Others [1909] ScotLR 296 (09 January 1909)

There was no direct gift of fee to Miss Effie MacGregor; she only took a liferent. The trust deed did not provide for the destination of the fee if a daughter died without issue. The share did not accresce to other residuary legatees, as the division of the estate into shares occurred at the testator's death and could not be repeated. The share therefore fell into intestacy.

Citation
[1909] ScotLR 296
Parties
First Parties (trustees): John Nicholson and others (Macgregor's Trustees); Second Parties (beneficiaries): Gregor MacGregor and others (beneficiaries and residuary legatees); Third Party (individual): Donald MacGregor (underwriter, Lloyd's, London); Fourth Party (widow): Mrs Euphemia Watt or MacGregor (widow); Fifth Party (executor Dative): Donald MacGregor as executor-dative of Miss Effie Watt MacGregor
Jurisdiction
Scotland
Judgment Date
09 January 1909
Procedural Posture
Special Case (succession) / Court of Session Inner House First Division Judgment
Outcome
The Court answered the first and second questions in the negative and the third in the affirmative: the share did not vest in Miss Effie MacGregor, did not accresce to other residuary legatees, and fell into intestacy.
Legal Topics
Vesting, Liferent or Fee, Accretion, Intestacy, Trust Interpretation
Succession Trusts and Estates Vesting Liferent or Fee Accretion Intestacy Trust Interpretation

Case Brief

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Parties

John Nicholson and others (Macgregor's Trustees)

First Parties (trustees)

Gregor MacGregor and others (beneficiaries and residuary legatees)

Second Parties (beneficiaries)

Donald MacGregor (underwriter, Lloyd's, London)

Third Party (individual)

Mrs Euphemia Watt or MacGregor (widow)

Fourth Party (widow)

Donald MacGregor as executor-dative of Miss Effie Watt MacGregor

Fifth Party (executor Dative)

Procedural Posture

Special Case (succession) / Court of Session Inner House First Division Judgment

Legal Issues

  1. 1 Whether the one-fifth share of residue liferented by Miss Effie Watt MacGregor vested in her at death
  2. 2 Whether the share accresced to surviving children and issue of predeceasing children
  3. 3 Whether the share fell into intestacy of the testator

Ratio Decidendi

There was no direct gift of fee to Miss Effie MacGregor; she only took a liferent. The trust deed did not provide for the destination of the fee if a daughter died without issue. The share did not accresce to other residuary legatees, as the division of the estate into shares occurred at the testator's death and could not be repeated. The share therefore fell into intestacy.

Court Disposition

The Court answered the first and second questions in the negative and the third in the affirmative: the share did not vest in Miss Effie MacGregor, did not accresce to other residuary legatees, and fell into intestacy.

Orders

  • The one-fifth share of residue liferented by Miss Effie Watt MacGregor fell into intestacy and is to be distributed accordingly.